We look at the division of 40049691 by 177 
We want to figure out the number of times 40049691 can be divided by 177.

Moving on to step 1:
177 goes into 4 0 times with a remainder of 4.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we subtract 0 from 4, we get 4.
Grab the next digit (0) from the dividend, add it to 4, then carry on: 40 / 177

Let's proceed to step 2:
177 goes into 40 0 times with a remainder of 40.
Write down 0 as next digit of the result. 
Result so far: 0.0
Subtracting 0 from 40 leaves us with 40.
Take the next digit (0) from the dividend and append it to 40, then repeat: 400 / 177

Advancing to step 3:
If we divide 400 by 177, we get 2 and a remainder of 46.
Record the quotient 2 as the next digit in the result. 
Result so far: 2.0
The remainder is 46 after subtracting 354 from 400.
Include the next digit (4) from the dividend after 46, then repeat: 464 / 177

On to step 4:
177 can be fit into 464 2 times, resulting in a remainder of 110.
The next digit of our result is 2. 
Result so far: 22.0
Subtract 354 from 464 to get 110.
Fetch the next digit (9) from the dividend, attach it to 110 and continue: 1109 / 177

On to step 5:
The number 177 fits into 1109 6 times, leaving a remainder of 47.
The next digit of our result is 6. 
Result so far: 226.0
Subtract 1062 from 1109 to get 47.
Grab the next digit (6) from the dividend, add it to 47, then carry on: 476 / 177

Let's proceed to step 6:
177 can be fit into 476 2 times, resulting in a remainder of 122.
The number 2 becomes the next digit in our result. 
Result so far: 2262.0
Subtract 354 from 476 to get 122.
Append the next digit (9) from the dividend to 122 and continue with: 1229 / 177

Going ahead to step 7:
If we divide 1229 by 177, we get 6 and a remainder of 167.
Write down 6 as next digit of the result. 
Result so far: 22626.0
Deduct 1062 from 1229 and we're left with 167.
Include the next digit (1) from the dividend after 167, then repeat: 1671 / 177

Step 8:
1671 divided by 177 is 9 with a remainder of 78.
Use 9 as the next digit of our solution. 
Result so far: 226269.0
If we subtract 1593 from 1671, we get 78.
Since there are no more digits in the dividend, we add a zero to the remainder making it 780, and continue the process.

Advancing to step 9:
When dividing 780 by 177, we get 4 with a remainder of 72.
Put 4 as the next digit of the answer. 
Result so far: 226269.4
The remainder is 72 after subtracting 708 from 780.
Since there are no more digits in the dividend, we add a zero to the remainder making it 720, and continue the process.

Going ahead to step 10:
177 goes into 720 4 times with a remainder of 12.
The number 4 becomes the next digit in our result. 
Result so far: 226269.44
Subtract 708 from 720 to get 12.
Since there are no more digits in the dividend, we add a zero to the remainder making it 120, and continue the process.

After the division, we end up with 226269.44 and a remainder of 0.012.